Nowadays companies feel more and more exposed to stricter regulatory requirements due to which the risk of legal infringements is increased. At the same time the investigating authorities increased their prosecution and surveillance intensity. The initiation of criminal investigations regarding commercial and fiscal offenses does not only affect the persons concerned but also the whole company. Criminal investigations are often accompanied by a great (medial) external effect. Searches of offices, seizure of operating documents and data result in severe impairments in the company. In order to keep the damage for the persons concerned and the company as small as possible a competent and professional defense is needed. In addition to detailed knowledge of the substantive law on fiscal and commercial offenses, many years of experience in dealing with the investigating authorities is of special importance. Both conditions are satisfied by the specialist attorneys of MELCHERS. If criminal investigations of tax offenses are imminent, we represent and advise our clients in advance trying to avoid criminal proceedings at the outset, for example, by internal compliance regulations or by reporting incorrect tax returns to the authorities. If criminal proceedings have already been initiated we support our clients from the beginning and try to achieve a conclusion of the proceedings without arraignment and the public main trail hearing associated with it. If an arraignment is unavoidable we naturally also represent our clients in main trials and appeal proceedings.